Balance Sheet as of December 31, 2021 (millions of dollars) Cash and equivalents$53 Accounts payable$35Accounts receivables 60 Other current liabilities 25Inventories 126 Notes payable 35 Total current assets$239 Total current liabilities$95 Long-term debt 21 Total liabilities$116Gross fixed assets 168 Common stock 95 Less depreciation 57 Retained earnings 139Net fixed assets$111 Total stockholders' equity$234Total assets$350 Total liabilities and equity$350

Income Statement for Year Ended December 31, 2021 (millions of dollars) Net sales$735.00Cost of goods sold 570.00 Gross profit$165.00Selling expenses 89.50EBITDA$75.50Depreciation expense 16.00 Earnings before interest and taxes (EBIT)$59.50Interest expense 7.50 Earnings before taxes (EBT)$52.00Taxes (25%) 13.00Net income$39.00

what is the debt to capital ratio?